Create a cash flow statement for $2022$:

Equipment has not been sold in the past five years.

b$.$ Dividends of $$10,650$ were declared and paid in $2023,$ dividends of $$40,000$ were

declared and paid in $2022,$ and dividends of $$45,000$ were declared and paid in

$2021.$

c$.$ Safe Storage repaid $$5,000$ of long$-$term debt in both $2023$ and $2022$